Classification
The sorting of assets, liabilities, equity, income, expenses and cash flows based on shared characteristics.
Just another WordPress site
The sorting of assets, liabilities, equity, income, expenses and cash flows based on shared characteristics.
The separation of an item into component parts that have characteristics that are not shared.
Last Updated on 04/10/2025 by 75385885 AI Governance Labour and Profession: Introduction – Power Without Control Becomes Spasm Topics hide AI Governance Labour and Profession: Introduction – Power Without Control Becomes Spasm Metaphor – Muscles for Strength, Nerves for Sensitivity Case Study 1 – Amazon’s Black Box Recruiter Case Study 2 – NHS and Diagnostic … Read more
Last Updated on 04/10/2025 by 75385885 AI Governance Society and Stakeholders: Introduction – Without a Heart, the Body Dies Topics hide AI Governance Society and Stakeholders: Introduction – Without a Heart, the Body Dies Metaphor – The Heart as Circulation and Legitimacy Case Study 1 – Facebook (Meta) and the Collapse of Trust Case Study … Read more
Last Updated on 04/10/2025 by 75385885 Introduction – When Magic Needs a Skeleton Topics hide Introduction – When Magic Needs a Skeleton The Brain – Vision and Ethics Fiction as Laboratory Vision Without Ethics – Philips and Wirecard Fairness and Bias – Barclays and Aadhaar Explainability by Design – Nubank and Tesco The Skeleton – … Read more
Last Updated on 03/10/2025 by 75385885 Renault Nissan Mitsubishi Alliance governance – When Two Giants Needed Each Other Topics hide Renault Nissan Mitsubishi Alliance governance – When Two Giants Needed Each Other Car-manufacturers GEO Position Matrix (circa 1998–1999) Starting Positions: Why Renault and Nissan Entered the Alliance Renault’s Motivation Nissan’s Motivation Mitsubishi’s Later Entry What … Read more
Last Updated on 03/10/2025 by 75385885 AI Governance Operating Models: Introduction – Bones Without Flesh Are Just Dust Topics hide AI Governance Operating Models: Introduction – Bones Without Flesh Are Just Dust Metaphor – The Skeleton as Structure and Support Case Study 1 – ERP as Cathedrals (Tesco and Siemens) Case Study 2 – The … Read more
Last Updated on 03/10/2025 by 75385885 Armor of AI Governance Regulation and Responsibility: Introduction – Protection Without Paralysis Topics hide Armor of AI Governance Regulation and Responsibility: Introduction – Protection Without Paralysis Metaphor – Armor as Defense, Discipline, and Duty Case Study 1 – GDPR and the Right to Explanation Case Study 2 – EU … Read more
Last Updated on 02/10/2025 by 75385885 IFRS 15 Significant Judgments and Estimates Topics hide IFRS 15 Significant Judgments and Estimates Why two versions? Why Judgments Matter in IFRS 15 The 5-Step Model of IFRS 15 Significant Judgments and Estimates Step 1 – Identify the Contract with the Customer Step 2 – Identify the Performance Obligations … Read more
Last Updated on 24/02/2020 by 75385885 4 proper uses of Residual value Topics hide 4 proper uses of Residual value Residual value IAS 16 Definition: The residual-value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset … Read more